In process costing, a separate work in process account is kept for each: Multiple Choice O cost category (i.e., materials, conversion cost). processing department. individual order equivalent unit A process costing system is employed in those situations where: Multiple Choice 001911 many different products, jobs, or batches of production are being produced each period. a service is performed such as in a law firm or an accounting firm. full or absorption cost approach is not employed. where manufacturing involves a single, homogeneous product that flows evenly through the production process on a continuous basis